The PCAOB recently published its “Spotlight: 2021 Conversations with Audit Committee Chairs” which presents high-level observations and key takeaways from conversations between the PCAOB and 240 audit committee chairs at U.S. public companies. The topics addressed include “Communications with the Auditor,” “Auditor Strengths and Areas of Improvement,” “PCAOB Inspection Reports,” “Firm Quality Control Systems, “Use of Technology” and “Information Outside the Audited Financial Statements.” In preparation for their upcoming board and committee meetings, audit committee chairs and members can also visit the PCAOB’s webpage “Information for Audit Committees” for more information and additional resources.